SHREEM RESTAURANTS & BEVERAGES PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-23(1), DELHI

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ITA 3257/DEL/2024Status: DisposedITAT Delhi10 July 2026AY 2017-18Bench: MS. MADHUMITA ROY (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was defective and therefore not maintainable. Consequently, the appeal was dismissed on the grounds of being not maintainable.

What were the facts?

The assessee filed an appeal against the assessment order. However, the appeal folder was found to be defective as it did not include the assessment order. This defect was not rectified, and the assessment order was also not served on the Departmental Representative.

What were the issues?

Whether an appeal is maintainable when it is filed in a defective manner without the necessary supporting documents like the assessment order.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI

For Respondent: Shri Manish Gupta, Sr. DR
Hearing: 11/08/2025Pronounced: 14/08/2025

(ASSESSMENT YEAR 2017-18) Shreem Restaurants & DCIT, Beverages Private Limited, Circle-23(1), Flat No.5, Narmada Block Vs. Delhi. No.4, Sector-D, Pocket-6, Vasant Kunj, New Delhi-110070. PAN-AAXCS0860Q (Appellant) (Respondent) Assessee by Shri Department by Shri Manish Gupta, Sr. DR Date of Hearing 11/08/2025 Date of Pronouncement 14/08/2025 O R D E R

PER MADHUMITA ROY, JM:

1.

The instant appeal filed by the assessee is directed against the order dated 28/05/2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), [hereinafter referred to as ‘the Ld. CIT(A)] against the assessment order passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) for Assessment Year 2017-18.

2.

The appeal filed by the assessee is found to be defective as no assessment order has been annexed to the appeal folder. The said Shreem Restaurants & Beverages Pvt. Ltd. vs. DCIT defect has not yet been removed. The assessment order has also not been served upon the Ld. DR either. As the appeal is defective the same is not maintainable. Accordingly, the appeal is dismissed as not maintainable.

3.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 14.8.2025.

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